In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft Drinks Company and Asia Cell Company. The research aimed to measure the effect of the voluntary disclosure of companies on tax evasion in the companies of the research sample and for the period from 2011 to 2015 through the results of analyzing the level of practice of the searched companies for the voluntary disclosure. The absence of a trace of voluntary disclosure in tax evasion and the research summarized the variation and difference in the rates of voluntary disclosure for companies between sectors. There is no specific or converging level, which means that each company has its own unique policy, culture and awareness of adopting and practicing optional disclosure regardless of the sector in which it operates. And Iraqi private shareholding companies, based on the results of the analysis of the financial reports of the companies, the research sample practiced tax evasion at different rates The most important thing is the adoption of the optional disclosure measurement model proposed in this research as a basis for measuring the optional disclosure, as it is a measure that includes many financial, insurance, industrial and service sectors and activating the role of the supervisory and supervisory authorities, in the forefront of which is the tax administration represented by the General Tax Authority and reducing the opportunities and volume of manipulation in financial reports and imposing penalties Strict and deterrent against those who violate the tax law and infringe on it and try to present misleading financial data by enacting many judicial rulings and high fines
Technological development intersects with terrorism to a large extent, beyond the use of the Internet and social media, in order to spread ideas, obtain support and financing, and recruit new elements, to the area of tactics and techniques of terrorist attacks, and everything related to the arsenal of terrorist weapons in the present and future, while technology offers many benefits. In various fields, and contribute to achieving multiple gains for humanity, they provide extremist and terrorist organizations and elements with a set of weapons and means through which they attempt to bypass monitoring and control efforts and the restrictions imposed on the use of weapons. They also help in planning and implementing their terrorist operations,
... Show Moreيعد التعلم النشطعملية نشطة ذهنية يبذٌل بها العقل الجهد الكافي لإِكتشاف المعرفة فالمعلمليس ناقلاً فيه للمعرفة ،) وانما مرشداً وموجهاً والمتعلم محور العملية التدريسية فيه،إِي عمليةإِبداع يختار منها المعلمما يستطيع الابداع فيه وتركيبه)حارص، 2015:6 والتعلم النشط طريقة تعاونية يشترك فيها جميع المتعلمين بالأنشطة والواجبات المتنوعة التي تسمح لهم بالأصغاء الإِيجابي والتحليل السليم للمادة والتفكي ا رلابداعي اذ تت
... Show Moreالملخص: لتحقيق أهداف البحث قامت الباحثتان ببناء مقياس للتفكك الاسري اعتمادا على نظرية (باندورا) وتكون بصورته النهائية من (24) فقرة ، وطبق المقياس على عينة البحث البالغة (150) تلميذ وتلميذة تم اختيارهم بالطريقة العشوائية البسيطة من مجتمع البحث ،وبعد جمع البيانات تم معالجتها باستعمال الوسائل الإحصائية منها الاختبار التائي، وتحليل التباين الرباعي والاختبار الفائي، وتوصل البحث الى النتائج الأتية :ان أفراد عينة ال
... Show MoreTypographic patterns are one of the design elements in commercial advertising for their ability to deliver the message and information to the recipient smoothly and quickly, and it is indicated that there are many different techniques that can use typographic patterns in commercial advertisements, including spacing, spaces between letters, letter height, length, weight, and contrast and this Usage must be studied according to the type of font and how it can be used in advertising campaigns.
Based on the above, the research came to study (employing typographic patterns in commercial advertising design) in which the researcher identified his question for the purpose of reaching a solution to his research problem which is (Is it possible
ناولت هذه الدراسة إحدى الشخصيات الأمريكية التي تأثرت بواقع السود. كان بوكر تاليافيرو واشنطن أحد الأمريكيين السود ، الذين ولدوا في ظل العبودية وتعرضوا للاضطهاد بعد إلغاء حقوق التصويت وإطلاق قوانين جيم كرو من قبل الولايات الجنوبية. ورأى واشنطن خلال عمليات إعادة الإعمار أحوال السود وكيف كانت معاناتهم قبل الحرب الأهلية في ظل ظروف العبودية التي شملت الإذلال ، والحرمان من حقوقهم المدنية والسياسية، فيما لم يختلف
... Show MoreSome great families in England had competed for the sake of getting authority and power in England.
This competition turned to be a bloody civil war which extended till 1455 and ended with the victory of Henry Tudor whose judgment in England started from 28th of August 1458, consequently a new dynast which is known as (the Tudor)has established
هدفت الدراسة الحالية التعرف على البلادة العاطفية لطلبة الجامعة وكذلك التعرف على معنوية الفروق في البلادة العاطفية تبعاً لمتغيري: النوع (ذكور-اناث) والتخصص الدراسي (علمي –انساني) ، تآلفت عينة الدراسة من (400) طالب وطالبة موزعين بالتساوي حسب النوع والتخصص الدراسي تم اختيارهم عشوائيا من طلبة الجامعة، استخدمت الباحثة مقياس البلادة العاطفية من (اعداد الباحثة) وبعد تطبيق المقياس على عينة البحث واستخراج البيانات با
... Show Moreobjective of this research is to identify some of the obstacles that face secondary school teachers of the Arabic language courses in using modern teaching methods in class.
The research focuses on secondary school teachers of the Arabic language courses at the central region of Nineveh Governorate for the school year (2008-2009). 30 teachers out of 792, were randomly chosen to apply the research tool upon.
To fulfill the objective of this research, the researcher first surveyed a number of teachers , he then identified four categories of obstacles; obstacles related to school administrative system and environment, the teacher, courses and pupils, and the nature of teaching method
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